A taxpayer purchased two computers in April. The cost was made up of $9,000 for each computer (which includes $1,000 cost of operating system) for each computer, plus Microsoft PowerPoint of $500 for each computer. Calculate the CCA for the year.

Question 8 options:

1)

The CCA is $18,000 for the computers and $1,000 for the PowerPoint software.

2)

The CCA is $4,950 for the computers and $1,000 for the Power Point software.

3)

The CCA is $18,000 for the computers and $500 for the PowerPoint software.

4)

The CCA is $4,950 for the computers and $500 for the Power Point software.